Supreme Court of India

Union of India & Ors. v. M/s Unicorn Industries

Neutral citation
Bench Arun Mishra, M. R. Shah and B.R. Gavai JJ.
Decided 19 September 2019

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Doctrines – Doctrine of Promissory Estoppel – When cannot be invoked – Appellant vide notification dated 09.09.2003, exempted certain goods from the payment of excise duty – By notification dated. 25.04.2007, earlier notifications issued were amended with the result that pan masala, tobacco, manufactured tobacco substitutes and plastic carry bags of less than 20 microns were no longer entitled for exemption from the excise duty– Respondent in the Civil Appeal arising out of SLP ( ) No.36926 of 2012, approached the High Court of Sikkim by way of Writ Petition – Allowed – Respondent in the…

Where later benches applied it

Of those, 1 referred to

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